When carrying out the assessment for income tax, the tax office checks whether the tax law requirements for claiming the tax relief under the Income Tax Act have been met.
In the assessment for income tax, you can claim the increased deductions or the amounts deductible as special expenses for the first time in the assessment period in which the preferential construction measure is completed as a whole. In the case of a building measure that extends over several years, the time of completion of the entire measure is therefore decisive.
No special procedural costs are incurred in the assessment for income tax.
Note
There is a fee for the Historic Preservation Board to issue the tax certificate.